Kan. Admin. Regs. § 82-3-900 - Enhanced recovery severance tax exemption, application, hearing, penalty
(a) Any operator
seeking exemption from the severance tax provisions pursuant to
K.S.A.
79-4217, and amendments thereto, shall submit
an application to the director of the conservation division. The commission
staff shall assign a certifying number to each application upon receipt. The
determination as to whether or not the production enhancement project qualifies
for exemption shall be made and certified by the director of the conservation
division or the director's designee. In the event of an adverse decision at the
director's level, an appeal may be made by requesting a hearing before the full
commission pursuant to the Kansas administrative procedures act.
(b) Upon the certification by the director of
the conservation division or by the commission after hearing, the certification
shall be forwarded by the conservation division to the operator for submission
to the department of revenue.
(c)
All records submitted in connection with an application for exemption from the
severance tax under this provision shall be retained by the corporation
commission. These records shall be subject to the confidentiality provision of
K.A.R. 82-3-107(e). The records shall be retained for no fewer than fours years
and shall be open at all times to the department of revenue.
(d) Either the first purchaser and the
operator or an operator who has duly elected to report the severance tax shall
be notified by the department of revenue of its acceptance of the certification
from the state corporation commission.
(e) The willful filing of false documents,
fraudulent documents, or both, in order to obtain an exemption from the
severance tax with the conservation division shall constitute a simultaneous
false filing with the department of revenue under
K.S.A.
79-4225, and amendments thereto, and its
provisions shall apply with respect to civil penalties, criminal prosecution,
or both.
Notes
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